Supreme Court · 1972 INSC 256 · Decided 11 October 1972
K. V. A. L. M. Ramanathan Chettiar BY L.RS. v. Commissioner of Income-Tax, Madras
- Court
- Supreme Court of India
- Citation
- 1972 INSC 256 · [1973] 2 S.C.R. 650
- Case number
- CIVIL APPEAL No. 1840/1972
- Decided
- 11 October 1972
- Bench
- K.S. HEGDE, P. JAGANMOHAN REDDY, I.D. DUA, HANS RAJ KHANNA (4-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
L. M. RAMANATIIAN CHETTIAR BY L.Rs. v. r '··· . ~ l ,j"· · ... /: . .. ~ ' .\ l ~ . (. \ '{; ' . i .• COMMISSIONER OF INCOME-TAX, MADRAS October 11, 1972 :'JI~ l ( l· .:;~ ~ {K. S. HEGDE, P. ]AGANMOHAN REDDY, H. R. KHANNA AND J D . DUA; JJ.] . he. d•xlared his foreign income from Malaya at Rs. 2,22,532, m<'omc J;rt India at Rs. 39,142 from >ources other than bu•iness and a loss on business in I ndia at Rs. 68,658 The Income-tax Officer allowed double taxation relief on a sum' of Rs. 1,92,816/· by adding the
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